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Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach
| Content Provider | Scilit |
|---|---|
| Author | Saleh, Mustaruddin |
| Copyright Year | 2009 |
| Description | This study provides empirical evidence on Corporate Social Responsibility Disclosure (CSRD) practices in Malaysia. It uses longitudinal data analysis for the period 1999 to 2005, and, a sample size of 200 firms chosen from the highest market capitalisation of public listed companies on the Bursa Malaysia. The results of the analysis reveal that CSRD received modest attention from most surveyed companies in their annual reports, in terms of allocated space and subjects covered. The themes generally disclosed across the four categories were employee relations and community involvement, whereas, environmental disclosure requires much more attention from Malaysian firms. Findings were supported by previous studies that CSRD is at an emerging stage for Malaysian public companies. |
| ISSN | 19139004 |
| e-ISSN | 19139012 |
| DOI | 10.5539/ibr.v2n1p131 |
| Journal | International Business Research |
| Issue Number | 1 |
| Volume Number | 2 |
| Language | English |
| Publisher | Canadian Center of Science and Education |
| Publisher Date | 2009-02-09 |
| Access Restriction | Open |
| Subject Keyword | Applied Ethics Social Responsibility |
| Content Type | Text |
| Resource Type | Article |
